Many Canadian import businesses have implemented remote working arrangements for employees as a result of COVID-19 government directives.  Social distancing in business organizations can give rise to costly mistakes because business is not as usual.  Importers have to adjust to the new normal and identify new (and existing) business risks.  Most employees and managers are

On April 16, 2020, the Government of Canada issued Notice to Exporters Serial 992 “Notice to Exporters – Export of items listed on the Export Control List to Turkey” in which Canada announced that it will presumptively deny any new export permit application with respect to military goods on the Export Control List where the

The Canada Border Services Agency (“CBSA”) has published a written statement on its website that when the CBSA conducts an examination of electronic devices (e.g., laptops, smart phones, USB keys, etc.) at the Canadian border, CBSA officers must not search electronic documents marked as “solicitor-client”.  The CBSA has published a webpage entitled “Examining digital

On April 3, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-14 “Implementation of the Canada-United States-Mexico Agreement (CUSMA)” in which the CBSA discusses the new Certification of Origin requirements under CUSMA and the new tariff codes.  When CUSMA enters into effect (the implementation date is not yet set), the rules for Canadian

The Government of Canada has determined that the trusted traveler programs are not essential and have closed NEXUS Processing Centres for an undetermined period of time.  This means that if a Canada Border Services Agency (“CBSA”) officer mistakenly confiscates a NEXUS Card from a traveler and sends it to a NEXUS Processing Centre, the traveler

The Canada Revenue Agency (“CRA”) has temporarily suspended all activities relating to non-resident goods and services tax (“GST”) and harmonized sales tax (“HST”) accounts. The CRA Non-Resident Tax Services Offices (TSO) are closed.

In the last week, I have had to tell four U.S.-based businesses that the CRA is effectively closed to non-resident businesses and

The reliability and safety of Canada’s food supply chain has become increasingly important during these challenging times.  Designed to protect Canadians from COVID-19 while minimizing disruptions in the supply of essential goods, Canada has imposed temporary border restrictions.  At the same time, the Canadian government has made clear that the movement of essential goods, including

In a recent decision on March 19, 2020, the Canadian Federal Court of Appeal (“FCA”) determined in the decision of Attorney General of Canada and Honey Fashions Ltd, 2020 FCA 64 [Canada v. Honey Fashions] that the Canada Border Services Agency (“CBSA”) acted unreasonably when it denied a request to designate Honey

On March 30, 2020, the Canada Border Services Agency (“CBSA”) published Customs Notice 20-12 “COVID-19: Tariff Classification and Other Information to Import Medical Supplies”. This is welcomed and I for one am very proud of the CBSA for releasing this information – THANK YOU!

In this extremely helpful Customs Notice, the CBSA provides their